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<h1>High Court dismisses Tax Revision Case, upholds Tribunal decision, bars reinitiation of revision proceedings.</h1> The High Court of Andhra Pradesh dismissed the Tax Revision Case (T.R.C.) after finding no legal error in the Tribunal's decision to quash a revisional ... - The High Court of Andhra Pradesh dismissed the Tribunal's decision to quash a revisional order, stating that the competent authority cannot initiate revision proceedings again after deciding not to do so and communicating this decision to the assessing officer. The Court found no legal error in the Tribunal's order. The Tax Revision Case (T.R.C.) was dismissed with no costs.